TORUS is a European network of consultants, who work independently and who have close personal relationship with their clients. They work and think internationally and in co-operation with different firms of professionals. They understand that globalisation is a challenge and use Torus to meet this challenge. Likewise globalisation is seen by TORUS Consultants as an additional global responsibility not yet sufficiently covered by binding international interdisciplinary standards.

Therefore all TORUS Consultants, independent from their profession or nationality, agree to be bound by this Code of Ethics:


TORUS Consultants are committed to conducting themselves with courtesy, honesty and integrity in the course of their consultancy work as well as in their professional and business activities.

TORUS Consultants are committed to high quality standards. They serve their clients with competence and experience and endeavour to add value to their clients’ business.

TORUS Consultants carry out their commissions in accordance with their contractual provisions, do what they promise and comply with deadlines. They act in the interests of their clients and put their clients at the centre of their business activities.

TORUS Consultants strictly adhere to all statutory, professional and contractual confidentiality obligations, particularly when working with other Torus consultants.

TORUS Consultants endeavour to offer a transparent, appropriate and flexible structure of remuneration.


TORUS Consultants in their internal relationship within TORUS observe good professional practices and loyalty.

Commissions received by a TORUS Consultant or subcommissions carried out by a TORUS Consultant are done to the same standards as commissions carried out on behalf of his/her own clients.

Before accepting such commissions or subcommissions a TORUS Consultant discloses any lack of specific competence or experience or any conflict of interest.

All TORUS Consultants contribute to the work of the TORUS organisation. They endeavour to develop new ideas to further the aims of the Association. TORUS Consultants are prepared to allow other TORUS Consultants to participate in and benefit from their ideas and projects.


Whenever a TORUS Consultant is subject to professional obligations within his country’s professional code of conduct more stringent than the obligations under this Code the more stringent obligations shall prevail.

No provisions in this Code establish any obligation upon TORUS Consultants to violate any provisions of their respective professional rules.

When working together, TORUS Consultants from other professions or from other countries take into account and observe their divergent professional rules. All TORUS Consultants participating in specific client instructions are obliged to inform each other of any such divergent rules, which may be relevant to the working relationship.


All TORUS Consultants are bound by the jurisdiction of the Court of Ethics set up in accordance with the Rules of TORUS.